Singapore legislation

Section 19

of Economic Expansion Incentives (Relief from Income Tax) Act

Section 19

Application of sections 7 to 15 to pioneer service company

Amended by34/84

Sections 7 to 15 shall apply to a pioneer service company under this Part and for the purposes of such application —

(a)

any reference to a pioneer enterprise shall be read as a reference to a pioneer service company;

(b)

any reference to a pioneer product shall be read as a reference to a qualifying activity;

(c)

any reference to the production day of a pioneer enterprise shall be read as a reference to the commencement day of a pioneer service company;

(d)

any reference to a pioneer certificate shall be read as a reference to a certificate issued under section 17.